Implementering av redovisning som styrmetod : Om hållbarhetsredovisningens effekter i statligt ägda företag
Sammanfattning: How can organizations, enterprises and states move from words to action? One opinion argues that this process is possible to direct via technologies, while an other argues that there is too much organizational resistance. Even if technologies, such as accounting information, are introduced it cannot be taken for granted that the decisions are implemented. This dissertation concentrates on the Swedish government´s attempt to implement sustainable development in the stately owned enterprises via sustainability reports.Sustainable development is an established ideology that unites political parties. Using the well-known management thesis what gets measured gets managed (MEMA), the government decided in 2007 that enterprises should draw up sustainability reports in conformity with Sustainability Reporting Guidelinespublished by Global Reporting Initiative.I have investigated the sustainability reports published by these enterprises for the financial years 2008 and 2009 and examined the results gained concerning sustainable development. Most enterprises have published sustainability reports, but non according to GRI´s guidelines. No progression in sustainability has been observed. Business as usual and well-written sustainability reports characterize the situation.Drawing on theories of management, stakeholders, implementation, accounting and organizations, this dissertation concludes that there is no empirical evidence that supports the management thesis MEMA.
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